Financial Reporting

Financial reports are an important means of communicating with a firm’s external decision-makers, such as investors, analysts, creditors, and government agencies. This course focuses on the development, analysis, and interpretation of these reports. It provides an understanding of the accounting concepts and assumptions underlying the preparation of the balance sheet, income statement, and cash flow statement. Coursework will focus heavily on use and interpretation of the accounting information in firms' actual corporate financial reports as tools in business decision-making.Credit will not be granted for both ACC 9110 and ACC 9112.